Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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All Journal Economics and Business Journal Journal of Economics and Management Scienties
Rudy Usman
Tadulako University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

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Pengaruh Digitalisasi Akuntansi Sektor Publik Dan Kompetensi Aparatur Keuangan Terhadap Akuntabilitas Dana Bantuan Sosial Dengan Peran Budaya Birokrasi Sebagai Variabel Moderasi Mutmainah Mutmainah; Rudy Usman; Muhammad Din; Lucyani Meldawati
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.438

Abstract

This study aims to analyze the influence of public sector accounting digitalization and financial apparatus competency on the accountability of social assistance funds, with bureaucratic culture as a moderating variable. The approach used is quantitative with associative research type. The data used consists of primary and secondary data. Primary data was obtained by distributing questionnaires to 34 respondents who are apparatus at the Social Service of Parigi Moutong Regency involved in the management of social assistance funds, while secondary data was obtained from related documents at the agency. The data analysis technique used Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the help of WarpPLS software. The results of the study indicate that public sector accounting digitalization does not significantly affect the accountability of social assistance funds. The competence of financial apparatus has a positive and significant effect on accountability. Bureaucratic culture does not act as a moderating variable in the relationship between accounting digitalization and financial apparatus competency on accountability. This study shows that increasing accountability in the management of social assistance funds is more influenced by the quality of human resources than by the implementation of digital systems. This finding emphasizes the importance of strengthening apparatus competency in supporting accountable public financial management.
The Influence of Accountability and Transparency of Government Financial Reports on The Achievement of Sustainable Development Goals (SDGS 11) in Indonesia Astrid Astrid; Muhammad Iqbal; Femilia Zahra; Rudy Usman
Economics and Business Journal (ECBIS) Vol. 4 No. 4 (2026): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i4.369

Abstract

This study aims to analyze the influence of accountability and transparency in local government financial reports on the achievement of Sustainable Development Goals (SDGs) 11, specifically the indicator of access to decent and affordable housing in Indonesia. The study used panel data from 31 provinces during the 2021–2024 period with a total of 124 observations. The research data were obtained from the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of financial reports. Data analysis was conducted using the Generalized Least Squares (GLS) method with a Random Effect Model (REM) approach. The results of the study indicate that accountability has a positive and significant effect on the achievement of SDG 11. These findings indicate that accountable regional financial management can increase the effectiveness of housing and settlement development programs. Transparency also has a positive and significant effect on the achievement of SDG 11, with a stronger effect than accountability. Openness of financial information encourages public oversight of regional budget use and increases the efficiency of development program implementation. The results of simultaneous testing indicate that accountability and transparency together have a significant effect on the achievement of the indicator of access to decent and affordable housing. The research findings support the theory of good governance, which places accountability and transparency as essential elements in improving the quality of local government governance. This study provides an empirical contribution regarding the relationship between local government financial governance and the achievement of sustainable settlement development in Indonesia.
Co-Authors Astrid Astrid Femilia Zahra Lucyani Meldawati Muhammad Din Muhammad Iqbal Mutmainah Mutmainah